Impact of a negative implicit price deflator (IPD) on property tax levies

The following resources are designed to help county assessors and taxing districts determine the effect of the negative rate of inflation on levy limits.

IPD memos to County Assessors

• 2024 tax year
• 2023 tax year
• 2022 tax year
• 2021 tax year
• 2020 tax year
• 2019 tax year
• 2018 tax year
• 2017 tax year
• 2016 tax year
• 2015 tax year
• 2014 tax year
• 2013 tax year
• 2012 tax year
• 2010 tax year

More information

• Cover memo to county assessors and treasurers: Negative implicit price deflator questions & answers
• Levy limit factor questions that arise when the implicit price deflator (IPD) is a negative value
• Special notice: Determining the limit factor for increases in property tax levies